Los Angeles, CA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- TOT rate on STRs
- 14% of rent
- STRs explicitly included
- Yes, since Ord. No. 185,931, Eff. 7/1/19
- Hosting platforms liable
- Yes: secondary operators under § 21.7.2(f)
- Transient threshold
- Stays of 30 consecutive days or less
- Monthly remittance deadline
- 25th of each calendar month
- Registration certificate required
- Yes. Transient Occupancy Registration Certificate
Summary
Short-term rentals and home-sharing units in Los Angeles are subject to the city's 14% Transient Occupancy Tax under LAMC § 21.7, which expressly includes them in the definition of 'Hotel.'
SEC. 21.7.2. DEFINITIONS.
(b) Hotel. "Hotel" means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, Short-Term Rental as defined in Section 12.22 A.31. of this Code, Home-Sharing as defined in Section 12.03 of this Code, motel, studio, hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, or other similar structure or portion thereof... (Amended by Ord. No. 185,931, Eff. 7/1/19.)
(f) Operator...including but not limited to Hosting Platforms as defined in 12.03 of this Code, on-line room sellers, on-line room resellers, and on-line travel agents, of any type or character other than an employee, those persons shall be deemed to be secondary operators. (Amended by Ord. No. 185,931, Eff. 7/1/19.)
Full Breakdown
Effective July 1, 2019, LAMC § 21.7.2(b) was amended to explicitly include 'Short-Term Rental as defined in Section 12.22 A.31 of this Code' and 'Home-Sharing as defined in Section 12.03 of this Code' within the 'Hotel' definition for TOT purposes. The tax is 14% of the rent charged for occupancies of 30 days or less. Online booking and hosting platforms (such as Airbnb) are expressly recognized as secondary operators under § 21.7.2(f) with the same duties as the principal operator, including collecting and remitting the full 14% tax. Hosting platforms must also register and file monthly statements by the 25th of each month.
Violations & Fines
Taxes not remitted by the 25th of each month are delinquent. Interest and penalties apply per LAMC § 21.05. Secondary operators (booking platforms) are jointly liable with the principal operator.
Frequently Asked Questions
What tax do I owe as a short-term rental host in Los Angeles?
Does Airbnb collect the TOT on my behalf?
When did the TOT begin applying to short-term rentals in LA?
Sources & Official References
Other rules in Los Angeles
How Los Angeles compares: Cities with the Highest Short-Term Rental Taxes·California rules heatmap·Compare Los Angeles to another location·View the California short-term rentals overview
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Taxes & Fees in Nearby Cities
How other cities in Los Angeles County handle taxes & fees.